I think they're right to be targeting tourists (as you say not many people are using it for commuting even though they do exist) I'm just not sure that their pricing is going to actually work. Even booking a year in advance, on the Highland, they want £170 for a two people sharing (£185 if you want a room to yourself) for London to Fort William in the middle of September! Hardly the height of the season!
If you look at the Lowland, where the new stock will soon be introduced, the pricing is, to my mind, utterly barmy. Sticking with mid-September 2019 (so as far in advance as it's possible to book) for a solo traveller a 'Classic' (basically traditional berth) is £155, a 'Club' (single berth but with en-suite) is £230 and a 'Caledonian Double' (the berth with a double bed and en-suite) is £335. Travelling in a pair and it'll be £190, £280 and £400 for each of the three types of 'room'. I mean you could get an evening train from London arriving into Edinburgh around 2300 and then check in to a hotel and probably still be quids in!
Maybe it'll work and they'll fill the trains with people forking out over £200 but personally I'm doubtful. Perhaps I'm just too price sensitive and there is a large market of people out there who would be happy to pay that much! But unless they can really work the 'experience' angle I have grave doubts about this pricing strategy. And at those prices I'd say not only are they going after tourists but they're focusing on a small segment of the tourist market. That which has a lot of money to burn.